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Massachusetts Appellate Tax Board Grants Refund and Allows Apportionment of Sales Tax on Software Sales

USA - April 9 2019 The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that…

Matthew F. Cammarata.

Massachusetts Proposes Changes to Manufacturing Corporation Regulation

USA - October 24 2018 The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations…

Craig B. Fields, Matthew F. Cammarata.

Data Charges Exempt in Massachusetts Under Internet Tax Freedom Act

USA - July 16 2018 The Massachusetts Appellate Tax Board held that charges for data services were exempt from Massachusetts sales tax under the Internet Tax Freedom Act…

Matthew F. Cammarata.

Massachusetts Appellate Tax Board Holds that Corporation Relying on Contract Manufacturing is a Manufacturer Subject to Single‑Factor Apportionment

USA - June 27 2018 The Massachusetts Appellate Tax Board held that a corporation relying on contract manufacturing to produce its products was a “manufacturing…

Michael P. Penza.